There are almost twenty million Italians who in about two months will have to check the new one 730 pre-filled. A large audience, but which does not include everyone. Anyone who had a VAT number last year, for example, stays out. For the first year of the project's experimental start-up, the pre-compiled declaration will only be proposed to employees and pensioners that meet two requirements:
1) having presented the 730/2014 form for 2013 income;
2) have received from the withholding agent the 2015 Single Certification (which from this year replaces the CUD) with information relating to income from employment and similar and/or pension income received in 2014.
Furthermore, the pre-compiled 730 will concern taxpayers "in possession of the 2015 Single Certification who for the year 2013 presented the 2014 Single Individuals model - writes the Revenue Agency -, despite having the requisites to present the 730 model, or have presented, in addition to the 730 model, also the parts RM (income subject to separate taxation and substitute tax), RT (capital gains of a financial nature) and RW (investments abroad) of the Unique Individuals 2014 model".
To these categories, from 15th April, the Revenue Agency will make the tax returns already completed available on its website and taxpayers will be able to accept them as they are or modify them (even with the help of Caf or accountants), and then send them back to the Tax Department by 7 July. To view the document on the web, two preliminary steps are required: 1) register with the Fisconline service; 2) request your own Pin code.
But be careful: the pre-filled declaration “it is not prepared if, with reference to the previous tax year - writes the tax authorities again -, the taxpayer has presented corrective returns within the terms or supplementary ones for which, at the time of processing the pre-compiled return, the automated settlement activity is still in progress ”.
